Who is to use the 1098-T? The student who is working a part time job and files taxes or the parents who claim the student as a dependant?

[KrisD15]

The Taxpayer that claims the student (you) enter the 1098-T into your TurboTax program. 

If it generates an Education Credit (more expenses than assistance/scholarships) you get the credit. 

If it generates Reportable Income (More assistance/scholarships than expenses) the student needs to claim that income.  

[Carl]

It depends.

If the total amount in box 1 plus any out of pocket expenses not included in box 1, exceeds the amount reported in box 5, plus any additional scholarships, grants, 529 distributions not included in box 5, then the person claiming the student as a dependent reports the 1098-T on their tax return.

If it's the reverse, then you have excess scholarships, grants and other 3rd party income that is taxable income to the student. That means the student would report all the education stuff on their own tax return if (and only if) the student is required to file a tax return.

Either way, it has no impact or effect on the parent qualifying to claim the student as a dependent.